I like either 4 betting all in or folding here, depending on the range your attribute to the villain. It might help to look at his stats for 3 betting from the BB, so you can see positionally if he is defending it a lot. I don't like calling because all you're leaving behind is a pot sized bet, and if you miss the flop (which you will 3:1) it will be hard to call the inevitable shove and you might be being pushed off the best hand. Tough one. I'd probably lean towards folding as you still have 16bb left, but I could see it either way.

Taking into account the ICM-conception (where each chip you win costs fewer than chip you lose) which is applied to tournaments I guess,It's not quite right to assess this hand only as the chance to win the pot.
If you have won this pot, you wouldn't won the tournament and the next same hand you are beaten with possibility 70% and next - 82.5%.
I guess it's fold.

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